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Herding, rent-seeking taxpayers, and endemic corruption

Epstein, Gil S.; Gang, Ira N. - 2022

In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle the question of optimal taxation when constituencies with opposing objectives (the poor and the rich) push tax policy in different directions. We think in terms of a government...

Persistent link: https://www.econbiz.de/10014322647

Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data

von Schiller, Armin - 2017

This paper explores the effect of party system institutionalization on the reliance of tax systems on the personal income tax. As a first step, the paper re-examines the relationship between party system institutionalization and taxation patterns employing the recently launched Government...

Persistent link: https://www.econbiz.de/10011654025

Taxation and inequality in developing countries: Lessons from the recent experience of Latin America

Martorano, Bruno - 2016

This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s. In...

Persistent link: https://www.econbiz.de/10011653911

The inequality we want: How much is too much?

Krozer, Alice - 2015

A key aspect defining the contemporary income distribution is the (increasing) share the top holds compared to the rest. This paper shows that income concentration increases towards the very top of the distribution, while the shares the middle- and upper-middle-income groups hold, remain stable...

Persistent link: https://www.econbiz.de/10011418625

Trends in global inequality using a new integrated dataset

Gradín, Carlos - 2021

This paper presents preliminary evidence of the annual global income distribution since 1950 using a new integrated dataset that aggregates standardized country income distributions at the percentile level estimated from various sources in the World Income Inequality Database. I analyse the...

Persistent link: https://www.econbiz.de/10012651132

Socioeconomic inequality in Viet Nam

Nguyen, Cuong Viet; Tarp, Finn - 2024

This study provides an introduction to major discussions and core findings on inequalities in Viet Nam, drawing on a review of recent research, consideration of how inequality is discussed in legal documents, and an analysis of inequality using household survey data from Viet Nam. Inequality is...

Persistent link: https://www.econbiz.de/10015130099

Income inequality, redistribution and poverty: Contrasting rational choice and behavioural perspectives

Luebker, Malte - 2012

inequality translates into greater redistribution by shaping the median voter's preferences. While numerous papers have tested … this proposition, the literature has remained divided over the appropriate measure for redistribution. Revisiting the … redistribution should increase in line with inequality. An empirical test based on 110 observations from the Luxembourg Income Study …

Persistent link: https://www.econbiz.de/10010319780

Revealing 21 per cent of GDP in hidden assets: Evidence from Argentina's tax amnesties

Londoño Vélez, Juliana; Tortarolo, Dario - 2022

This paper studies the effectiveness of tax amnesties and their impacts on capital taxation and public spending. We leverage rich policy variation from Argentina, where left- and right-wing governments implemented multiple programmes and achieved varying success. After numerous failed...

Persistent link: https://www.econbiz.de/10014322599

How do voters respond to information on self-serving elite behaviour? Evidence from a randomized survey experiment in Tanzania

Kolstad, Ivar; Wiig, Arne - 2018

Does self-serving elite behaviour make citizens more politically active? This paper presents the results of a randomized field experiment where voters in Tanzania were given information about elite use of tax havens. Information provided in a neutral form had no effect on voting intentions....

Persistent link: https://www.econbiz.de/10011943818

Trust in institutions and the profile of inequality: A worldwide perspective

Moramarco, Domenico; Palmisano, Flaviana - 2023

This paper investigates the importance of accounting for the profile of inequality in the analysis of institutional trust. Drawing on individual data from 82 countries around the world over the 1981-2021 period, it sheds light on the potential limitations of exploring the impact of the income...

Persistent link: https://www.econbiz.de/10014477610